Time of supply for spectrum usage services under GST is clarified to ensure uniform implementation across field formations. Uniform implementation under GST is directed for the time of supply of services of spectrum usage and other similar services. The State tax administration is instructed to follow the clarification issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs, as adopted for the Tripura State Goods and Services Tax framework, so that the relevant provisions are applied consistently across field formations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time of supply for spectrum usage services under GST is clarified to ensure uniform implementation across field formations.
Uniform implementation under GST is directed for the time of supply of services of spectrum usage and other similar services. The State tax administration is instructed to follow the clarification issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs, as adopted for the Tripura State Goods and Services Tax framework, so that the relevant provisions are applied consistently across field formations.
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